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1st q :what would be the bad debts figure in the income stetement if given
bad debts -3040
provision for bad debts-800
and then it is decided to write off bad debts of 1200
2nd q :you have insurance of 1760 but then you have to take to account that insurance paid in advance 31 december 2020. how do you enter that in the income statement
1st question: As you have typed it the question makes no sense. Irrecoverable debts (we stopped calling them bad debts many years ago) cannot be both 3040 and 1200.
As far as the allowance for receivables is concerned (again we stopped calling it provision for doubtful debts many years ago, and it has never been called provision for bad debts) it depends what the allowance was at the start of the year.
2nd question: The expense in the Statement of Profit or Loss for insurance is the cash paid for insurance during the year less the amount of the prepayment at the end of the year.
Dealing with both of these questions is explained in detail in my free lectures. The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well.